舞弊审计 meaning in English
fraud audit
Examples
- And it proceeds discussing the responsibility of fraud auditing from the historical perspective , arguing that contemporary cpas of our country should take active part in auditing frauds
再以历史发展的眼光对舞弊审计责任加以论述，阐明我国当前注册会计师应积极承担起舞弊审计责任。 - In chapter three , the feasibility and rationality of external audit acted as internal audit is analyzed , which is proved by an example of fraud audit both in america and china
第三部分对外部审计充任内部审计主体的可能性和合理性做了分析，并以舞弊审计为例，说明内部审计人员和外部审计人员在进行舞弊审计时无论方法还是程序都有相同之处。 - The rigorous reality has made the author well aware of the necessity of reviewing the problems of auditing object and responsibility encountered in ungovernmental auditing and any delay in studying fraud auditing will be anyway intolerable
严峻的现实使笔者强烈认识到审计理论界和实务界不得不重新思考民间审计的审计目标和审计责任问题，对舞弊审计相关问题的研究已到了刻不容缓的地步。 - By improving the existing mode of financial statements auditing and creating a new fraud - based management auditing system , we may better impel cpa to fulfill his responsibility for management fraud
就注册会计师的管理舞弊审计责任来说， “排除合理怀疑”是对“勤勉尽责”标准的另一种解说，通过对现有审计模式的改进，形成管理舞弊导向审计新模式可以更好地促使注册会计师履行其管理舞弊审计责任。 - The purposes of this research are trying to explore the composing factors of the fraudulent behaviors in china capital market , reveal the rule on the formation of these frauds , set up the criterions and policies for fraud audit . we try to reach the above objectives , by taking full advantage of the researches on fraud audit made in the world , through analyzing the typical cases which are forcused on the behaviors of the cpas , the investors , the regulating agencies and the managements in the market
论文研究的内容以注册会计师为审计主体,以资本市场的运行行为和会计报告等相关数据作为实施对象,借助资本市场中典型案例的剖析,以设计和确立舞弊审计的技术程序方法为主线,充分借鉴国外独立审计界对舞弊审计研究的技术成果,探讨中国资本市场舞弊行为的构成因素,揭示舞弊的形成规律,确立舞弊审计的技术规范和审计策略。